{"id":4046,"date":"2025-06-17T16:01:13","date_gmt":"2025-06-17T08:31:13","guid":{"rendered":"https:\/\/luatsu911.vn\/?p=4046"},"modified":"2025-06-17T16:01:13","modified_gmt":"2025-06-17T08:31:13","slug":"thoi-gian-mien-giam-thue-tndn-cho-doanh-nghiep-khcn","status":"publish","type":"post","link":"https:\/\/luatsu911.vn\/?p=4046","title":{"rendered":"Th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN cho doanh nghi\u1ec7p KH&CN"},"content":{"rendered":"
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Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/strong> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 13\/2019\/N\u0110-CP<\/strong> v\u1ec1 doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (KH&CN), doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

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Th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN cho doanh nghi\u1ec7p KH&CN<\/strong><\/span><\/h1>\n

\u2705 Mi\u1ec5n thu\u1ebf TNDN trong 4 n\u0103m<\/strong><\/span><\/h3>\n
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    K\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng KH&CN.<\/strong><\/span><\/p>\n<\/li>\n<\/ul>\n

    \u2705 Gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong 9 n\u0103m ti\u1ebfp theo<\/strong><\/span><\/h3>\n

    \ud83d\udccc T\u1ed5ng c\u1ed9ng: \u01afu \u0111\u00e3i trong 13 n\u0103m<\/strong> (4 n\u0103m mi\u1ec5n + 9 n\u0103m gi\u1ea3m 50%)<\/span><\/p>\n

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    C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/strong><\/span><\/h2>\n
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      Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> (Lu\u1eadt s\u1ed1 14\/2008\/QH12), \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi:<\/span><\/h3>\n
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        Lu\u1eadt s\u1ed1 32\/2013\/QH13,<\/span><\/p>\n<\/li>\n

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        Lu\u1eadt s\u1ed1 71\/2014\/QH13,<\/span><\/p>\n<\/li>\n

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        Lu\u1eadt s\u1ed1 106\/2016\/QH13.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n

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        Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 13\/2019\/N\u0110-CP<\/strong>, \u0110i\u1ec1u 18:<\/span><\/h3>\n

        \u201cDoanh nghi\u1ec7p KH&CN \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, bao g\u1ed3m mi\u1ec5n thu\u1ebf trong 4 n\u0103m v\u00e0 gi\u1ea3m 50% trong 9 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng KH&CN.\u201d<\/span><\/p>\n<\/li>\n<\/ul>\n

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        L\u01b0u \u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i:<\/span><\/h2>\n
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        1. \n

          Ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p KH&CN<\/strong> do S\u1edf Khoa h\u1ecdc & C\u00f4ng ngh\u1ec7 ho\u1eb7c B\u1ed9 KHCN c\u1ea5p.<\/span><\/p>\n<\/li>\n

        2. \n

          Doanh thu ph\u1ea3i ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u, \u1ee9ng d\u1ee5ng, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7<\/strong>, kh\u00f4ng bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay.<\/span><\/p>\n<\/li>\n

        3. \n

          N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 DN KH&CN th\u00ec s\u1ebd b\u1ecb thu h\u1ed3i \u01b0u \u0111\u00e3i thu\u1ebf<\/strong> v\u00e0 b\u1ecb truy thu theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<\/li>\n<\/ol>\n

          \n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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          Chi ti\u1ebft c\u00e1c m\u00e3 ng\u00e0nh \u01b0u \u0111\u00e3i\u00a0 V\u00ed d\u1ee5: c\u00f4ng ty c\u00f4ng ngh\u1ec7 s\u1ed1, AI, startup fintech, blockchain… \u1edf H\u00e0 N\u1ed9i ho\u1eb7c khu CNC.<\/span><\/span><\/strong><\/span><\/h1>\n
          \n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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          <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n

          <\/span><\/p>\n

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          D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u1ea7n li\u1ec7t k\u00ea chi ti\u1ebft c\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/strong>, \u0111\u1ed3ng th\u1eddi g\u1ee3i \u00fd h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u01b0u \u0111\u00e3i thu\u1ebf TNDN 0%<\/strong> cho m\u00f4 h\u00ecnh c\u1ee5 th\u1ec3 nh\u01b0: C\u00f4ng ty c\u00f4ng ngh\u1ec7 s\u1ed1, AI, startup fintech, blockchain<\/strong> ho\u1ea1t \u0111\u1ed9ng t\u1ea1i H\u00e0 N\u1ed9i ho\u1eb7c khu c\u00f4ng ngh\u1ec7 cao (CNC).<\/span><\/p>\n

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          \u00a0PH\u1ea6N I. C\u00c1C NG\u00c0NH NGH\u1ec0 \u0110\u01af\u1ee2C \u01afU \u0110\u00c3I THU\u1ebe TNDN 0%<\/strong><\/span><\/h2>\n

          1. Theo Lu\u1eadt Thu\u1ebf TNDN v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h3>\n

          C\u0103n c\u1ee9:<\/span><\/p>\n

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            Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 14\/2008\/QH12 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung),<\/span><\/p>\n<\/li>\n

          • \n

            Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP),<\/span><\/p>\n<\/li>\n

          • \n

            Ngh\u1ecb \u0111\u1ecbnh 13\/2019\/N\u0110-CP (v\u1ec1 doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7),<\/span><\/p>\n<\/li>\n

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            Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/span><\/p>\n<\/li>\n<\/ul>\n

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            2. C\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% \u0111\u1ebfn 10%<\/strong><\/span><\/h3>\n
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            \n\n\n\n\n\n\n\n\n\n
            STT<\/strong><\/span><\/th>\nNg\u00e0nh ngh\u1ec1<\/strong><\/span><\/th>\nM\u1ee9c thu\u1ebf TNDN \u01b0u \u0111\u00e3i<\/strong><\/span><\/th>\nTh\u1eddi h\u1ea1n \u01b0u \u0111\u00e3i<\/strong><\/span><\/th>\nC\u01a1 s\u1edf ph\u00e1p l\u00fd<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n
            1<\/span><\/td>\nNghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 (M\u00e3 ng\u00e0nh 721)<\/span><\/td>\n0% \u2013 10%<\/span><\/td>\n15 n\u0103m (0% trong 4 n\u0103m, 50% trong 9 n\u0103m ti\u1ebfp)<\/span><\/td>\n\u0110i\u1ec1u 13, N\u0110 218\/2013\/N\u0110-CP; \u0110i\u1ec1u 18, N\u0110 13\/2019\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
            2<\/span><\/td>\nS\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m, d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m (5820, 6201, 6209)<\/span><\/td>\n10%<\/span><\/td>\n15 n\u0103m<\/span><\/td>\nQuy\u1ebft \u0111\u1ecbnh 19\/2005\/Q\u0110-BBCVT v\u00e0 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/span><\/td>\n<\/tr>\n
            3<\/span><\/td>\nC\u00f4ng ngh\u1ec7 th\u00f4ng tin \u2013 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI), d\u1eef li\u1ec7u l\u1edbn (Big Data), blockchain<\/span><\/td>\nC\u00f3 th\u1ec3 xem x\u00e9t trong nh\u00f3m KH&CN ho\u1eb7c ph\u1ea7n m\u1ec1m \u0111\u1eb7c th\u00f9<\/span><\/td>\n0%\u201310% n\u1ebfu \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn DN KH&CN<\/span><\/td>\nTh\u1ea9m \u0111\u1ecbnh b\u1edfi B\u1ed9 KHCN ho\u1eb7c Khu CNC<\/span><\/td>\n<\/tr>\n
            4<\/span><\/td>\nStartup Fintech c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/span><\/td>\nXem x\u00e9t theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o qu\u1ed1c gia<\/span><\/td>\n0%\u201310% n\u1ebfu ho\u1ea1t \u0111\u1ed9ng KH&CN<\/span><\/td>\nQ\u0110 844\/Q\u0110-TTg, Q\u0110 1269\/Q\u0110-TTg<\/span><\/td>\n<\/tr>\n
            5<\/span><\/td>\nDN c\u00f4ng ngh\u1ec7 cao, ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Khu CNC (H\u00f2a L\u1ea1c, L\u00e1ng \u2013 H\u00f2a L\u1ea1c, SHTP\u2026)<\/span><\/td>\n10% trong 15 n\u0103m, c\u00f3 th\u1ec3 0% trong 4 n\u0103m \u0111\u1ea7u<\/span><\/td>\n4 n\u0103m mi\u1ec5n, 9 n\u0103m gi\u1ea3m<\/span><\/td>\nNgh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP, Q\u0110 55\/2009\/Q\u0110-TTg<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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            <\/div>\n<\/div>\n<\/div>\n<\/div>\n
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            \u00a0PH\u1ea6N II. H\u1ed2 S\u01a0 \u0110\u0102NG K\u00dd \u01afU \u0110\u00c3I THU\u1ebe TNDN 0% (cho c\u00f4ng ty c\u00f4ng ngh\u1ec7 s\u1ed1, AI, Blockchain t\u1ea1i H\u00e0 N\u1ed9i ho\u1eb7c Khu CNC)<\/strong><\/span><\/h2>\n

            A. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty \u0111\u0103ng k\u00fd l\u00e0 Doanh nghi\u1ec7p KH&CN<\/strong><\/span><\/h3>\n

            H\u1ed3 s\u01a1 g\u1eedi S\u1edf KHCN H\u00e0 N\u1ed9i ho\u1eb7c Ban qu\u1ea3n l\u00fd Khu CNC:<\/strong><\/span><\/p>\n

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              \u0110\u01a1n \u0111\u0103ng k\u00fd DN KH&CN theo m\u1eabu.<\/span><\/p>\n<\/li>\n

            2. \n

              Gi\u1ea5y ph\u00e9p \u0110KKD c\u00f4ng ty (c\u00f3 ng\u00e0nh ngh\u1ec1 li\u00ean quan).<\/span><\/p>\n<\/li>\n

            3. \n

              Thuy\u1ebft minh c\u00f4ng ngh\u1ec7\/d\u1ef1 \u00e1n c\u00f4ng ngh\u1ec7 s\u1ed1, blockchain, AI (file m\u00f4 t\u1ea3 k\u1ef9 thu\u1eadt).<\/span><\/p>\n<\/li>\n

            4. \n

              B\u1ea3n sao ch\u1ee9ng th\u1ef1c k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u\/gi\u1ea5y ph\u00e9p ph\u1ea7n m\u1ec1m\/b\u1eb1ng s\u00e1ng ch\u1ebf ho\u1eb7c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/span><\/p>\n<\/li>\n

            5. \n

              B\u00e1o c\u00e1o t\u00e0i ch\u00ednh 1 n\u0103m g\u1ea7n nh\u1ea5t (n\u1ebfu c\u00f3 doanh thu).<\/span><\/p>\n<\/li>\n

            6. \n

              Ph\u01b0\u01a1ng \u00e1n s\u1ea3n xu\u1ea5t kinh doanh s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 KH&CN.<\/span><\/p>\n<\/li>\n<\/ol>\n

              \ud83d\udc49 Sau khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn DN KH&CN<\/strong>, b\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

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              B. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Khu c\u00f4ng ngh\u1ec7 cao (CNC H\u00f2a L\u1ea1c, SHTP, \u0110\u00e0 N\u1eb5ng…)<\/strong><\/span><\/h3>\n

              N\u1ed9p h\u1ed3 s\u01a1 xin Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 c\u00f3 \u01b0u \u0111\u00e3i<\/strong> t\u1ea1i Ban qu\u1ea3n l\u00fd Khu CNC:<\/span><\/p>\n

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                H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 theo m\u1eabu (d\u1ef1 \u00e1n c\u00f4ng ngh\u1ec7 cao, AI, blockchain…).<\/span><\/p>\n<\/li>\n

              2. \n

                Cam k\u1ebft v\u1ec1 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, R&D, s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m, IP.<\/span><\/p>\n<\/li>\n

              3. \n

                H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t\/k\u00fd k\u1ebft v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c trong Khu CNC.<\/span><\/p>\n<\/li>\n

              4. \n

                Gi\u1ea3i tr\u00ecnh \u0111\u1ec1 xu\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 0%\u201310%.<\/span><\/p>\n<\/li>\n

              5. \n

                K\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7, nh\u00e2n s\u1ef1 k\u1ef9 thu\u1eadt, v\u1ed1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<\/li>\n<\/ol>\n

                \ud83d\udc49 Sau khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 + x\u00e1c nh\u1eadn d\u1ef1 \u00e1n c\u00f4ng ngh\u1ec7 cao \u2192 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i TNDN theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                \n

                \ud83d\udccc L\u01afU \u00dd TH\u00caM \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt:<\/span><\/h2>\n
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                  D\u00f9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf TNDN 0% ho\u1eb7c \u01b0u \u0111\u00e3i, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3.<\/strong><\/span><\/p>\n<\/li>\n

                • \n

                  N\u1ebfu c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, ph\u1ea3i xin gi\u1ea5y ph\u00e9p chuy\u1ec3n ti\u1ec1n\/l\u00e3i ra n\u01b0\u1edbc ngo\u00e0i<\/strong> n\u1ebfu c\u1ea7n.<\/span><\/p>\n<\/li>\n

                • \n

                  V\u1edbi c\u00e1c ng\u00e0nh AI, blockchain, fintech \u2013 n\u00ean l\u00e0m r\u00f5 c\u00f4ng ngh\u1ec7 c\u1ed1t l\u00f5i v\u00e0 y\u1ebfu t\u1ed1 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p KH&CN ho\u1eb7c DN \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"

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